{"version":"1.0","provider_name":"Beyond Compliance: Technical &amp; Advisory Insights","provider_url":"https:\/\/www.taxpartnersuk.com\/blog","author_name":"Tax Partners","author_url":"https:\/\/www.taxpartnersuk.com\/blog\/author\/tax_partner\/","title":"Applying the wrong PAYE code \u2013 employer NOT liable - Beyond Compliance: Technical &amp; Advisory Insights","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"3Ie04DsO2g\"><a href=\"https:\/\/www.taxpartnersuk.com\/blog\/applying-the-wrong-paye-code-employer-not-liable\/\">Applying the wrong PAYE code \u2013 employer NOT liable<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.taxpartnersuk.com\/blog\/applying-the-wrong-paye-code-employer-not-liable\/embed\/#?secret=3Ie04DsO2g\" width=\"600\" height=\"338\" title=\"&#8220;Applying the wrong PAYE code \u2013 employer NOT liable&#8221; &#8212; Beyond Compliance: Technical &amp; Advisory Insights\" data-secret=\"3Ie04DsO2g\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.taxpartnersuk.com\/blog\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","description":"Ridgecrest Cleaning Services Pendergate Ltd v HMRC: (FTT \u2013 TC05505 \u2013 23 November 2016) This is an interesting case where an employer applying the wrong PAYE code meant that there was an underpayment of tax to HMRC. HMRC sought to recover the underpayment from the employer who then appealed against it. Facts: The appellant had [&hellip;]"}